OYAK ÇİMENTO FABRİKALARI A.Ş.(OYAKC) TSRS Uyumlu Sürdürülebilirlik Raporu 27 Şubat 2026

OYAK ÇİMENTO FABRİKALARI A.Ş. TSRS Uyumlu Sürdürülebilirlik Raporu 27 Şubat 2026

İlgili Şirketler

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İlgili Fonlar

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Türkçe

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TSRS Uyumlu Sürdürülebilirlik Raporu

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Bildirim İçeriği

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Yapılan Açıklama Güncelleme mi?

Hayır (No)

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Yapılan Açıklama Düzeltme mi?

Hayır (No)

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Konuya İlişkin Daha Önce Yapılan Açıklamanın Tarihi

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Açıklama

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Şirketimizin 2025 yılına ilişkin TSRS Uyumlu Sürdürülebilirlik Raporu ekte yer almaktadır.

Şirket Beyanı

Metrikler

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Raporlayan işletme

OYAK ÇİMENTO FABRİKALARI A.Ş.

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Raporlama dönemi

2025

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Denetim şirketi

Güney Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik A.Ş. (EY)

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İlgili olduğu finansal tablolar

The sustainability disclosures are based on the same reporting period as the 12-month consolidated financial statements of OYAK Çimento and its subsidiaries, covering the period from 1 January 2025 to 31 December 2025. The disclosures have been prepared using data and assumptions aligned with the consolidation principles under TFRS and in compliance with TMS. The Company focuses on climate-related risks and opportunities by applying the transitional reliefs under TSRS 1 E5 and E6(b) and does not disclose Scope 3 emissions in its second reporting year. For consistency with the financial statements, all information is presented in TRY unless otherwise stated.

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Çapraz referansla dahil edilen bilgiler (varsa) linkleri

Not reported by the Company.

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Sektör (ana ortaklık ve bağlı ortaklık)

OYAK Çimento and its subsidiaries operate in the production and sale of cement, clinker and ready-mix concrete, as well as in mining and Research-Development and software activities.

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Geçiş muafiyetinden yararlanıldıysa buna ilişkin açıklama

In the first year of application, disclosure limited to information on climate-related risks and opportunities, with an exemption from the disclosure of Scope 3 greenhouse gas emissions.

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Risk ve fırsatları belirlerken yararlanılan rehberlik kaynakları

WRI Aqueduct Global Water Tool, IPCC RCP 2.6 and RCP 8.5 projections, SBTi Corporate Net-Zero Standard, IEA Net Zero Emissions by 2050, IPCC 1.5°C scenario, NGFS (Network for Greening the Financial System) scenarios, Türkiye's 2023 Nationally Determined Contribution (NDC).

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Açıklama hükümlerini belirlerken yararlanılan rehberlik kaynakları

TSRS 1 and TSRS 2 standards issued by the Public Oversight Accounting and Auditing Standards Authority of Türkiye (KGK); TSRS 2 Sector-Based Implementation Guidance, Volume 8 – Construction Materials; Sustainability Accounting Standards Board (SASB) Standards; the Task Force on Climate-related Financial Disclosures (TCFD) framework; the Intergovernmental Panel on Climate Change (IPCC) RCP 2.6 and RCP 8.5 scenarios and the Sixth Assessment Report (AR6); the IPCC 1.5°C pathway; the Greenhouse Gas (GHG) Protocol Corporate Accounting and Reporting Standard; the International Energy Agency (IEA) NZE and APS scenarios; and guidance issued by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD).

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Doğrudan sera gazı emisyonları (yakıt, proses vb.) - Kapsam 1 (tCO2e)

8.865.709

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Kapsam 1 ölçüm çerçevesi

Gross greenhouse gas emissions calculated in tCO₂e for the reporting period include only Scope 1 and Scope 2 emissions and cover emissions arising from the consolidated operations of OYAK Çimento and its subsidiaries. Emission calculations are carried out based on the operational control approach and encompass consolidated subsidiaries. OYAK Çimento calculates its Scope 1 emissions in accordance with the Greenhouse Gas Protocol: Corporate Accounting and Reporting Standard (2004), applying the operational control approach. DEFRA 2025 and IPCC 2006 emission factors from the Sixth Assessment Report (AR6) are used in the calculations.

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Dolaylı enerji kaynaklı emisyonlar (elektrik, ısı, buhar) - Kapsam 2 (tCO2e)

576.936

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Kapsam 2 ölçüm çerçevesi

Gross greenhouse gas emissions calculated in tCO₂e for the reporting period include only Scope 1 and Scope 2 emissions and cover emissions arising from the consolidated operations of OYAK Çimento and its subsidiaries. Emission calculations are carried out based on the operational control approach and encompass consolidated subsidiaries. OYAK Çimento calculates its Scope 2 emissions in accordance with the Greenhouse Gas Protocol: Corporate Accounting and Reporting Standard (2004), applying the operational control approach. The calculations are based on the "Türkiye Electricity Generation and Electricity Consumption Point Emission Factors Information Form" published in 2025 by the Ministry of Energy and Natural Resources of the Republic of Türkiye. Emissions are reported using both the location-based and the market-based methods.

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Tedarik zinciri, lojistik vb. kaynaklı dolaylı emisyonlar - Kapsam 3 (tCO2e)

The Company has not reported this information by applying the exemption

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Kapsam 3 ölçüm çerçevesi

.The Company has not reported this information by applying the exemption

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Fiziksel risklere karşı kırılgan varlık/faaliyetlerin miktarı (TL)

Not reported by the Company.

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Fiziksel risklere karşı kırılgan varlık/faaliyetlerin yüzdesi (%)

Not reported by the Company.

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Geçiş risklerine karşı kırılgan varlık/faaliyetlerin miktarı (TL)

Not reported by the Company.

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Geçiş risklerine karşı kırılgan varlık/faaliyetlerin yüzdesi (%)

Not reported by the Company.

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İklim fırsatlarına uyumlu hâle getirilmiş varlık ve faaliyetlerin miktarı (TL)

Not reported by the Company.

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İklim fırsatlarına uyumlu hâle getirilmiş varlık ve faaliyetlerin yüzdesi (%)

Not reported by the Company.

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Sermaye dağıtımı (İklimle ilgili risk/fırsatlara yönelik yatırım harcamaları) (TL)

3.490.000.000

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İç karbon fiyatı (TL)

In determining the internal carbon price, the IEA NZE and APS scenarios are taken as reference. Under the IEA NZE scenario, a carbon price of USD 140 for 2030 and USD 250 for 2050 is projected. The scope of application includes CAPEX evaluations for new investment projects, energy efficiency assessments, comparative analyses of low-carbon technology investments, and stress testing of transition risks.

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İklimle ilgili hususlarla bağlantılı olarak cari dönemde finansal tablolara alınan üst düzey yönetici ücretlerinin yüzdesi (%)

10,48

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Kullanılan senaryo analizleri

In the analysis of physical risks, the WRI Aqueduct Global Water Tool was integrated to assess water stress, drought, and water access constraints; under IPCC projections, the RCP 2.6 (low-emission) and RCP 8.5 (high-emission) scenarios were applied. Based on these analyses, additional water costs and revenue losses arising from business interruptions were assessed for the years 2030, 2035, and 2050. For the analysis of transition risks, the IEA Net Zero Emissions by 2050, IPCC 1.5°C, NGFS Phase 5, and Türkiye's 2023 Nationally Determined Contribution (NDC) scenarios were adopted in alignment with the SBTi Corporate Net-Zero Standard. In the short term, the cost impacts of EU ETS Phase IV and CBAM regulations were assessed; in the medium term, carbon price increases and market shocks were analyzed; and in the long term, low-carbon production requirements were evaluated and integrated into strategic planning processes.

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Ticari bankacılık, varlık yönetimi ve sigortacılık sektörleri için finanse edilen emisyonlar (Geçiş muafiyetlerinden yararlanıldıysa boş kalabilecek şekilde) (tCO2e)

The Company has not reported this information by applying the exemption